- HM Revenue & Customs
- Part of:
- Employment related securities: return templates, technical notes, forms and templates for previous years, Employment related securities, and Tax agent and adviser guidance
- 14 November 2014
Use this worksheet to tell HM Revenue and Customs (HMRC) using the Employment Related Securities (ERS) online service about EMI options granted.
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On this page you’ll find the attachment you need to tell HMRC about EMI options granted to 30 or more employees on the same day, along with guidance notes to help you fill out the worksheet. You must notify grants of EMI options to HMRC electronically using the ERS online service within 92 days of the grant of options.
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You’ll need software that can open Open Document Format (ODF) files, such as a recent version of Microsoft Excel or the free LibreOffice. Download the latest version of LibreOffice.
Published: 14 November 2014